Tinjauan atas Pengelolaan Dana Bantuan Operasional Sekolah di SMP Negeri 2 Pekanbaru Tahun Anggaran 2020

Bastitita, Namira (2022) Tinjauan atas Pengelolaan Dana Bantuan Operasional Sekolah di SMP Negeri 2 Pekanbaru Tahun Anggaran 2020. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Abstrak Penelitian ini bertujuan untuk mengetahui realisasi penggunaan dan pelaporan serta kesesuaian realisasi penggunaan dan pelaporan dana BOS di SMP Negeri 2 Pekanbaru tahun 2020 dengan peraturan yang berlaku. Metode yang digunakan dalam penelitian ini adalah studi kepustakaan dan studi lapangan. Metode studi kepustakaan dalam karya tulis ini lebih fokus dalam mempelajari dan menelaah Peraturan Menteri Pendidikan dan Kebudayaan Republik Indonesia Nomor 8 Tahun 2020 tentang Petunjuk Teknis Bantuan Operasional Sekolah Reguler. Sementara itu, teknik pengumpulan data yang digunakan dalam studi lapangan ini adalah studi dokumentasi dengan cara berinteraksi langsung dengan pihak SMP Negeri 2 Pekanbaru sehingga diperoleh dokumentasi berupa data dan informasi terkait dengan dana BOS. Hasil penelitian menunjukkan bahwa masih terdapat beberapa hal yang tidak sesuai dengan aturan yang berlaku yaitu terkait dengan kesesuaian pengelompokkan klasifikasi belanja dalam komponen penggunaan dana BOS, kesesuaian rencana anggaran dana BOS dengan realisasi penggunaannya. Secara keseluruhan, realisasi penggunaan dan pelaporan dana BOS SMP Negeri 2 Pekanbaru telah sesuai dengan peraturan yang berlaku. / Abstract This study aims to determine the realization of the use and reporting as well as the suitability of the realization of the use and reporting of BOS funds at SMP Negeri 2 Pekanbaru in 2020 with applicable regulations. The method used in this research is library research and field research. The literature study method in this paper focuses more on studying and reviewing the Regulation of the Minister of Education and Culture of the Republic of Indonesia Number 8 of 2020 concerning Technical Guidelines for Regular School Operational Assistance. Meanwhile, the data collection technique used in this field study is a documentation study by interacting directly with reporting as well as the suitability of the realization of the use and reporting of BOS funds at SMP Negeri 2 Pekanbaru in order to obtain documentation in the form of data and information related to BOS funds. The results showed that there were still several things that were not in accordance with the applicable regulations, namely related to the suitability of the grouping classification of expenditures in the components of the use of BOS funds, the suitability of the BOS fund budget plan with the realization of its use. Overall, the realization of the use and reporting of BOS funds at reporting as well as the suitability of the realization of the use and reporting of BOS funds at SMP Negeri 2 Pekanbaru is in accordance with applicable regulations.

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